So it appears under code section 62(a)(20) attorney fees are still able to be deducted above-the-line if fees are related to discrimination lawsuits.  If a taxpayer won a disability settlement from a third party insurance carrier, does this fall under this code section?  Assuming it does, I would assume it would be shown on Schedule 1 of form 1040, line 24z, with a description of "expenses deductible under IRC 62" as it might also be covered under section 62(e), specifically (18)..?